Theoretical foundations of taxes and taxation. Taxation of construction companies
1.1. ESSENCE, FUNCTIONS AND PRINCIPLES OF TAXES
Tax as the main form of state income is inherent in all state systems, both market and non-market type of management. State revenues, irrespective of specific historical systems, are a set of funds owned by the state and creating a material base for the performance of its functions. In other words, the functioning of the state presupposes the objective necessity of the existence of taxes.
In this regard, the tax can be spoken of as a phenomenon of human civilization, an integral part of it. The socio-economic essence, functions and role of taxes are determined by the nature and tasks of the state, the development of commodity-money relations and the conditions of reproduction.
The causes of taxes, their public purpose were first studied by A. Smith and D. Ricardo. The founder of the scientific theory of taxation, A. Smith, defined tax as one of the ways by which the people part of their own incomes participate in the creation of state revenues necessary to cover the costs caused by the tasks of the state. Smith believed that there are three sources of wealth: land, labor and capital, hence the different forms of taxation depending on the variety of sources of income. He recognized that the tax is a necessity due to the existence of the state.
D. Ricardo defended the same views on the tax and its sources. He interpreted taxes as that portion of the product of the land and labor of the country which is at the disposal of the government: they are always paid, in the final analysis, from the capital or from the income of the country.
The theory of taxation Zh.B. Saya largely repeats the main provisions of Smith and Ricardo, revealing and supplementing them. Say formulated a position that has become an axiom - the tax is drawn from two sources: income and capital. If the taxation becomes too great, it entails sad consequences. On the one hand, it limits the productive possibilities of entrepreneurs, which reduces production, on the other hand, it reduces the ability of each person to consume.
Accepting Say's position, S. Sismondi motivated the moderation of taxation by the fact that if the state appropriates a large share of the profits of industry, agriculture, and trade, then economic life declines. Therefore, the main thing in taxation is not to cause obstacles to the reproduction of wealth. At the same time, in order to achieve social justice, everyone must contribute to the maintenance of society in accordance with their income. According to Sismondi's theory, a tax is the price paid by citizens for the benefits received from society: ensuring property rights, public order, justice, etc.
J. Mill advocated facilitating the taxation of funds going to savings, which, as a rule, are invested, increasing initial capital and future government revenues.
Thus, views on taxes gradually lined up in a logical system of taxation, defining not only the public purpose of taxes as necessary condition functioning of the state, but also as an obligation of citizens to the state, which predetermined its not only economic, but also legal content. Already in these works, certain aspects of the impact of taxes on economic processes.
Classical views on taxation are reflected almost unchanged in the developments of Russian scientists. The founder of financial science in Russia N.I. Turgenev also closely linked the emergence of taxes with the emergence of the state, believing that taxes do not exist outside the state. He concluded that initially the needs of the state, or rather, the needs of the sovereigns themselves, were satisfied either from the specific estates belonging to the sovereign, or through a one-time collection of subjects. He believed that the form of state revenues changes over time, depending on education.
A. Trivus gave the following definition of tax: a tax is a forced withdrawal from the payer of a certain amount of material goods without an appropriate equivalent. A. Sokolov argued that a tax should be understood as a compulsory fee levied by the state authorities from individual business entities or farms to cover its expenses or to achieve any goals economic policy, without providing payers with its special equivalent.
IN late XIX- early XX centuries. I.I. Yanzhul and I.Kh. Ozerov studied the impact of indirect taxes on the economic development of society and their role in the implementation of the tax policy of the state, noting the need to reduce the share of taxes levied through the price of goods. Unfortunately, a similar situation persists today.
In the works of domestic scientists of the period of the first half of the XX century. fundamental studies of taxation problems are not adequately reflected in the economic literature due to changes in the economic situation. However, certain issues on taxation were considered in the context of the history of Russian finance in the works of: D.P. Bogolepova, P.P. Genzel, A.A. Sokolova, A.A. Trivus and others.
In the first part tax code Russian Federation the definition of tax is given, according to which “a tax is understood as a mandatory, individually gratuitous payment collected from organizations and individuals in the form of alienation of property, economic management or operational management belonging to them Money, in order to financially support the activities of the state and (or) municipalities».
The following definition of tax can be given.
The theoretical definition of taxes allows us to highlight the following features:
close relationship with the state, for which taxes are the main source of income;
compulsory nature of payments;
non-equivalent withdrawal;
monetary form;
legislative design.
The distinctive features of the tax allow us to consider it as a concrete phenomenon on the surface of economic life, without revealing the essence of the tax. The essence of the tax is the real-life relations of the redistribution of national income to fulfill state functions.
Every stage historical development characterized by a change in the role and functions of the state, specific economic and social conditions, which determines the change in the qualitative content of taxes in the process of reproduction.
More fully the essence of taxes is revealed in their functions. Most controversial issue in the theory of taxes is the question of the name and number of functions.
From the main purpose of the tax as a tool for providing the state with funds to fulfill its tasks, the main function of taxes follows - fiscal. This function is basic, characteristic of all states in all periods of existence. It is she who reflects the causes of the emergence of taxes, with her help the qualitative certainty of taxes is realized, their social purpose as a source of funds that ensure the functioning of the state, and the only function that is not questioned in the economic literature. Almost all economists believe that the main function of taxes is fiscal.
The fiscal function has long been considered self-sufficient for expressing the essence and purpose of the tax. However, since tax collection is the prerogative of the state, it gets the opportunity to influence socio-economic processes through the mechanism of taxation, which predetermined the variety of classifications of tax functions.
Fiscal function, being the main one for all economic systems, in the process of natural development naturally gives rise to an objective opportunity for state intervention in redistribution processes that affect economic relations in society. The objective nature of the existence of the fiscal function creates the conditions and opportunities for its implementation in tax policy, i.e. impact of the tax on the reproduction process. In this capacity, it can be distinguished as a regulatory function, which can be found in the economic literature under various names.
The regulatory function of taxes means that taxes, as an active participant in redistribution processes, have an impact on the processes taking place in the economic life of the country, including the level and dynamics of consumption, savings, savings, investments and structural changes.
Even in the period of primitive accumulation of capital, the significance of taxes was not limited to the fiscal function. If we remember the classics political economy and domestic scientists, their works already substantiate not only the fiscal purpose of taxes, but also the regulatory impact of taxes on the processes of capital accumulation and the formation of a new technological order. At the same time, the regulation of production, aimed at accelerating the rate of economic growth, increases its profitability and expands the base of the fiscal function. From this objectively and logically follows the interrelation and internal unity of functions, which does not exclude the contradiction between them. Each function reflects a certain side of tax relations. Fiscal reflects the relationship of the taxpayer to the state, and regulatory - the state to the taxpayer. The effectiveness of tax functions is determined by the role of taxes, which can be both negative and positive. The positive role of taxes will be when the potential of the tax as an economic category is realized in practice and relative equality is achieved between tax functions.
The conditions for the optimal use of tax functions are the principles of taxation. The principles of taxation are the essential, basic provisions concerning the expediency and evaluation of taxes as an economic phenomenon. Financial science has long been unable to answer the questions of what to tax and what are the principles of taxation, although this problem has attracted the attention of practitioners and theorists since the inception of taxes. Their development was based on individualistic theories of the state and taxes as recommendations to the state to take into account the interests of payers.
W. Petty, the founder of classical political economy, formulated the principle of equilibrium, according to which, on the one hand, one should not allow “excessive” consumption and charge everything in excess of what is necessary, and on the other hand, one should not cause indignation of the population with excessive taxes.
In the 17th century mercantilists developed a number of interesting provisions to defend indirect taxation as the most just and uniform. In the XVIII century. F. Quesnay, O. Mirabeau gave the main provisions of the Physiocrats.
A. Smith formulated the basic principles of taxation, which won absolute recognition and became fundamental. And although its principles are interpreted in different ways, no one refutes their theoretical foundations.
The principle of uniformity, which affirms the universality of taxation and the uniform distribution among citizens in proportion to their income, which they enjoy under the patronage and protection of the state.
The principle of certainty, requiring that the amount, method and time of payment be exact and certain. (In a commentary on this principle, one can cite the words of the famous Italian financier F. Nitti, who believed that uncertainty is the worst of all evils that one can imagine for tax legislation.)
The principle of convenience, which assumes that the tax should be levied at the most convenient way for the taxpayer.
The principle of cheapness, which consists in the fact that the collection of taxes should be as cheap as possible for the state.
Further development of the theory of principles was reflected in the works of A. Wagner, who added the following to the classical principles of A. Smith: sufficiency and mobility; selection of an appropriate source and object; universality and uniformity.
Wagner put the principle of sufficiency in the first place, arguing that the state must have financial resources to perform its functions. In contrast to him, A. Trivus evaluated this principle from the point of view of national economic significance. He proposed the principle of distributing the tax burden between individual industries with their significance for the country's economic prosperity.
Russian economist N.I. Turgenev shared and promoted the principles of A. Smith in Russia, raising the question of balancing the fiscal interests of the state and ordinary payers. The position of Professor V. Tverdokhlebov seems interesting, he believed that the main principle of taxation should be the principle of development of productive forces. F. Nitti transformed this idea, putting forward the requirement that "taxes should not interfere with the development of production."
The question of tax rates and its limits was raised in the 1920s. The solution to the question of the height of taxation was found American economist A. Laffer in the framework of the theory of supply. He established the mathematical dependence of budget revenue on tax rates.
The idea of fair taxation, which became the dominant feature in the works of A. Pigou, A. Walras, K. Lindahl, P. Samuelson and others, has become widespread. The principle of justice in their theories means that the tax taken from the population is returned to them in the form of public services. From these positions, P. Samuelson substantiates two principles:
benefits, suggesting that different people should be taxed in proportion to the benefits they can expect from the state;
donations, according to which the population should be taxed in such a way that the amount of the tax does not go beyond the acceptable.
Modern researchers put forward a number of new principles of taxation that contribute to the achievement of common tasks facing society.
Nobel laureate J. Stiglitz proposes five principles of taxation that are desirable for any tax system:
administrative simplicity;
flexibility;
political responsibility;
Justice.
Thus, developed in the XVII-XIX centuries. and updated in the 20th century. taking into account economic realities, the principles of taxation can currently be classified in certain areas (Fig. 1.1).
Principles of taxation
Economic
Organizational Legal
Rice. 1.1. Modern classification of taxation principles
Economic principles include:
■ efficiency of taxation in terms of productive forces, reproductive processes and social orientation;
tax forecasting. At present, the multivariance of the application of various types of taxes is increasing;
neutrality, which implies that the tax should not hinder the formation of market relations, but should contribute to the creation of a competitive environment as the basis of these relations.
Organizational principles include:
universalization of taxation, providing the same requirements for all payers;
ease of paying taxes;
stability. The instability of the tax system, the permanent nature of its changes is one of the factors hindering economic growth;
harmonization. The principle is based on the need to build such a tax system that would take into account international norms and rules, which is essential in the context of the globalization of the economy.
Legal principles include:
denial of the retroactive effect of the law, worsening the situation of citizens;
legality;
priority tax legislation which consists in the fact that acts regulating relations not related to taxation issues should not contain rules establishing a special taxation procedure.
Taxation of construction organizations
1. Taxes and fees - mandatory payments levied by the state from business entities and citizens at rates established by law (13%). Taxes form the income of the state budget. Legal basis tax and fee is different. The essence of taxes lies in the direct withdrawal by the state in its favor of a certain part of the gross social product for the formation of the budget. Fee - payment to the state for the right to use or carry out activities (for example, a license fee). Payment of fees is one of the conditions for the state to commit legally defined meaningful action in favor of the payer. Taxes are a form of financial relations between business entities and the state. For each tax, taxpayers and elements of taxation are determined by law. Elements of taxation are: object of taxation; the tax base; tax rate; taxable period; the procedure for calculating the tax; tax benefits and deductions; procedure and terms of tax payment. In some cases, the Tax Code of the Russian Federation establishes a special tax regime, such as: a simplified taxation system, a single agricultural regime, a taxation system in the form of a single tax on imputed income.
The objects of taxation are: property, profit, income, cost of completed construction works. The tax base is a cost, physical or other characteristic of the object of taxation. Tax rate - the amount of tax charges per unit of measurement of the tax base.
The tax base, the procedure for its determination, as well as tax rates for federal taxes are established by the Tax Code of the Russian Federation, and for regional and local taxes only the tax base and the procedure for its determination are established by the Tax Code of the Russian Federation. Tax rates for these taxes are established in accordance with the laws of the constituent entities of the Russian Federation, regulatory legal acts representative bodies local government. The tax period is a calendar year or other period of time in relation to certain taxes, after which the tax base is determined and the amount of tax payable is calculated. The procedure for calculating the tax is that construction organizations independently calculate the amount of tax payable for the tax period based on the tax base, tax rate and tax breaks. Tax is paid in a single payment of the entire amount of tax, or in another manner provided for by the Tax Code of the Russian Federation.
The Tax Code of the Russian Federation provides for conditions under which the deadlines for paying taxes can be changed, i.e. postponed to a later date: deferment, installment plan, tax credit, investment tax credit. Deferral and installment plan means a change in the deadline for paying tax if there are grounds provided for in Art. 64 of the Tax Code of the Russian Federation for a period of 1 to 6 months, respectively, with a one-time or staged payment by the taxpayer of the amount of the debt. For a deferment or installment plan, you must pay ½ of the refinancing rate of the Central Bank of the Russian Federation.
Refinancing rate - the amount of% on an annualized basis, payable by the Central Bank of the country for loans provided credit organizations. These loans are refinancing of a temporary shortage of financial resources. Today the refinancing rate is 7.75%.
The tax credit is granted for a period of 3 months to 1 year if there is at least one of the following grounds: damage caused by a natural disaster; delays in financing from the budget or payment of a completed state order, the threat of bankruptcy in the event of a lump-sum tax payment.
The grounds for providing organizations with an investment tax credit are: conducting research, development work, or technical re-equipment of their own production; implementation of innovative or innovation activities, fulfillment of a particularly important order for the socio-economic development of the region. Delivery time investment loan from 1 year to 5 years. The rate for using the deferment is from ½ to ¾ of the refinancing rate of the Central Bank of the Russian Federation.
Simplified taxation system (STS)
One of the conditions for the application of the simplified tax system is compliance with the income limit based on the results of 9 months of the year in which the organization applies for the transition to the specified special regime. USN for organizations and individual entrepreneurs applied along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees. Application of the simplified tax system provides for the exemption of organizations from paying income tax (taking into account paragraphs 3 and 4 of Article 284 of the Tax Code of the Russian Federation), corporate property tax, VAT.
The single agricultural tax (ESKhN) is a taxation system for agricultural producers. Used along with general regime taxation.
Unified tax on imputed income - a regime in which the taxpayer is established (charged) with a fixed basic income on the basis of which the imputed income and tax on it are calculated. This is a tax imposed by the laws of the constituent entities of the Russian Federation. It also replaces the payment of a number of taxes and fees.
Tax functions
Manifestation of its essence in action, a way of expressing its properties.
1. Distribution function - allows the formation of financial resources in the budget system and extra-budgetary funds.
2. Control function - provides control over the movement of financial resources, evaluates the effectiveness of the tax mechanism and identifies the need for changes in tax policy and the budget system.
3. Regulating function:
a) stimulating subfunction - implemented through a system of benefits;
b) destimulating subfunction - is to restrain the development of certain areas of entrepreneurship;
c) reproductive sub-function - designed to accumulate funds for the restoration of used resources.
The tax system is an interconnected set of taxation conditions currently in force in the state; formed by taxes, fees, duties and other tax payments.
Tax classification
1. By way of collection:
but). direct taxes - are levied directly on the income, profits and property of construction organizations.
income tax;
Personal income tax;
Land, transport tax And
b) indirect taxes - relate to the turnover (services), are established in the form of a surcharge on the price or tariff.
Customs duties;
2. By objects of taxation
The cost of completed construction and installation works (VAT);
Taxable income (income tax);
Property of construction organizations (property tax);
- Payroll (until 2010 - unified social tax (UST), after - insurance premiums to: FSS, PFR, FFOMS, TFOMS)
Where FSS is the social insurance fund;
PFR - pension fund of Russia;
FFOMS - Federal Compulsory Medical Insurance Fund;
TFOMS - territorial fund of obligatory medical insurance;
Participation of construction organizations in the authorized capital of other organizations, income from market operations valuable papers(tax on income from capital);
Income of employees of construction organizations (tax on income of individuals).
3. By terms of payment:
a) urgent taxes - paid by a certain date;
b) periodic-calendar taxes - ten-day, monthly, quarterly, semi-annual, annual.
4. By the nature of the reflection in accounting:
Attributable to the cost of construction and installation works (land tax, insurance premiums)
Decreasing financial result ( gross profit) before income tax (property tax).
Paid at the expense of taxable profit (income tax);
Included in the price of construction products (VAT, customs duties).
Withheld from the income of employees (income tax).
5. By hierarchical levels of approval:
a) federal taxes - uniform throughout the country - are credited to the budgets of various levels (VAT, excises, income tax, capital income tax, personal income tax, insurance premiums, customs and state duties, water and environmental taxes, mineral extraction tax, fees for the use of wildlife and aquatic biological resources, federal license fees, etc.)
Introduction
1. Theoretical basis taxation in the Russian Federation
1.2 Functions of taxes and principles of taxation
2. Elements of taxes and methods of their collection
Conclusion
List of sources used
Introduction
Various countries are building their tax system on the basis of generally accepted principles of economic theory about the fairness and efficiency of taxation, taking into account the latest scientific achievements.
The tax system arose and develops together with the state. Taxes are a necessary link in economic relations in society and, most often, the main form of state revenue. The tax mechanism is used for the economic impact of the state on social production, its dynamics and structure, on the state of scientific and technological progress.
The tax system of a particular country is characterized by the types of taxation applied. Thus, the tax system of the Russian Federation is characterized by proportional (tax on personal income, VAT, excises), progressive (tax on property of individuals), regressive taxation (unified social tax).
Currently, one of the obstacles to the development of the economy and entrepreneurship is the imperfection of the Russian tax system, since it has a pronounced fiscal interest and the role of the regulatory function in it is downplayed.
The main problem, given all of the above, is the ongoing reform of taxation: to make it simple, effective; find ways to remove all tax barriers to economic growth.
It is in the existence of this problem and in the search for ways to solve it that the relevance of the topic of the thesis "Modern system of enterprise taxation" lies.
Thus, the subject of our study is the modern system of taxation of enterprises.
The purpose of the study in the work, based on a specific problem, is therefore to study, analyze the current taxation system and search for its optimal model.
Research objectives - the possibility of achieving the goal. From the possibilities of achieving this goal, the current taxation system in the Russian Federation was studied, an analysis of the taxation system in the enterprise under study was carried out; Based on the data collected during the study, the process of creating an optimal taxation model with practical calculations is outlined.
1. Theory and foundations of taxation in the Russian Federation
1.1 The essence of the tax and its economic content
The state, expressing the interests of society in various spheres of life, develops and implements the appropriate political, economic, social, economic, demographic, etc. At the same time, financial, credit and price mechanisms are used as a means of interaction between the object and the subject of state regulation of socio-economic processes.
The financial and budgetary system covers relations regarding the formation and use of financial resources of the state - the budget and extra-budgetary funds. It is designed to ensure the effective implementation of the social, economic, defense functions of the state. An important "blood artery" of the financial and budgetary system is taxes.
It is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and municipalities.
In Russia, the concept of "tax" includes various aspects of a legal nature that are important for understanding the essence of taxation, namely:
the legislature's prerogative to approve taxes;
the main feature of the tax is the unilateral nature of its establishment;
the tax is individually gratuitous;
payment of tax is the duty of the taxpayer, it does not give rise to a secondary duty of the state;
the tax is collected in conditions of irrevocable;
The purpose of levying a tax is to ensure public spending in general, rather than any specific cost.
In the field of taxation, two approaches have been developed to solve the problem of legal interpretation of tax:
1) taxes include any withdrawal of funds for the formation of the revenue side of the budget;
2) the tax is one of the forms of fiscal payments that meets certain requirements.
The choice of one of these methods depends on the specifics of national legislation. In our country, as a legal criterion for distinguishing a tax from a non-tax payment, a sign of normative-industry regulation is proposed, according to which tax relations are regulated by the norms of tax legislation, and non-tax mandatory payments - by the norms of other branches of law.
In Russia, during the period of its socialist development, there were neither significant theoretical developments nor practical applications in this direction. Therefore, many problems and difficulties in the tax sphere today due to their underestimation in previous years. Thus, prior to the introduction in 1999 of the first part of the Tax Code, Russian legislation did not recognize differences between the concepts of "tax", "fee", "duty". It was impossible to understand what are the differences between a tax payment and a non-tax payment, as well as the legal consequences associated with this circumstance for the taxpayer. The definitions of these concepts are as follows. The obligation to pay tax always arises when there is an object of taxation. At the same time, the tax is established and introduced by law, its payment is compulsory, it is paid on the basis of gratuitousness; the tax is an abstract payment and usually has no special purpose.
When paying a fee or fee, there is always a special purpose and special interests. Duties and fees are levied only from those who apply to the relevant authorities about the provision of the services they need.
In theoretical terms, the purpose of collecting a fee (fee) is only to cover the costs of the institution in connection with whose activities they are paid: without loss, but also without net income. For example, customs duty, the taxpayer sets the goal - the import of certain goods into the country. It is the taxpayer who is primarily interested in the import of goods, while the state puts forward the conditions for import - paperwork and payment of customs duties.
Currently, Russian legislation provides for a distinction between taxes and fees. So, in the first part of the Tax Code, art. 8, the following definition is given:
"Collection means compulsory contribution levied from organizations and individuals, the payment of which is one of the conditions for the commission by state bodies, local governments, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses).
The concept of duties The Tax Code of the Russian Federation does not distinguish them as independent. The fact that the title of a tax or obligatory payment contains the words "tax", "fee", "duty" does not yet determine the essence of this payment.
What is a tax, taking into account the economic content of the relations that arise in this case?
The socio-economic essence and role of taxes is manifested in their functions, i.e. in the main directions of the impact of taxes on the development of society and the state.
Functions of taxes and principles of taxation
Tax functions are a way of expressing their various properties. The functions show how the public purpose of taxes is implemented as a tool for distribution and redistribution.
Taxes are used by all states with a market economy as a method of direct influence on budgetary relations and indirect (through a system of benefits and sanctions) impact on producers of goods, works and services. Through taxes, a relative balance of social needs and the resources necessary to satisfy them is achieved; through taxes, the rational use of natural resources is ensured, in particular, by introducing fines and other restrictions on the spread of harmful industries. Through taxes, the state solves economic, social and many other social problems.
From the same positions, taxation performs four major functions, each of which implements one or another practical purpose of taxes.
The fiscal function ensures the redistribution of part of the financial resources of society in favor of the state. This function is manifested through the formation of income through the accumulation of funds in the budget and extra-budgetary funds. Budgetary funds are spent on social services and economic needs, support for foreign policy and security, on administrative and management expenses and payments for the state house.
The redistribution of funds with the help of the fiscal function, on the one hand, should ensure the implementation government programs, on the other hand, not to disrupt the normal course of reproduction.
The social function is implemented through unequal taxation of different amounts of income. With the help of this function, incomes are redistributed between different categories of the population. Examples of the implementation of the distributive (social) function are: a progressive scale of taxation of profits and personal income, tax rebates, excises on luxury goods.
The distributive function is aimed at solving certain tasks of the tax policy of the state through the use of tax mechanisms. This function assumes the impact of taxes on the investment process, the decline or growth of production, as well as its structure.
The essence of the regulatory function lies in the fact that taxes are levied on resources allocated for consumption, and resources allocated for the accumulation of production assets are exempted from taxation. Therefore, this function has three components:
the stimulating sub-function is manifested through a system of benefits and exemptions, for example, for agricultural producers;
the disincentive sub-function has the goal of limiting the development of the gambling business by raising tax rates, increasing customs duties, suspending the export of capital from the country, etc.;
Taxes and taxation
Dzhurbina Elena Mikhailovna
Theoretical foundations of taxation
1. The concept of tax, duty collection
2. Functions of taxes
3. Types of taxes and their characteristics
4. Tax system and principles of its functioning
5. Elements of taxes and their characteristics.
In history, by levying taxes in kind, the state has incurred monetary costs. Because of this, taxes began to be levied in cash, which was more convenient.
Taxes are the main source of income state budget.
The first references to taxes come from Ancient Greece. Moreover, there were no popular indignations in connection with taxes there. There was a tax on wine, tobacco, prostitutes, bathhouses, etc.
There were also mentions of taxes in Ancient Byzantium. There were taxes on recruits (so as not to go to the army), on air (on the volume of construction of buildings exceeding the volume of the project), on windows (that's why in Europe the facades of houses with a small number of windows).
In Russia, there is a mention of salt riots associated with taxes on salt.
Under Peter, the tax system was reasonably built. One of Peter's most famous taxes was the beard tax.
Before the revolution, the tax system developed as it did throughout the world. And after that, all taxes except income were abolished, since all profits were seized by the state and redistributed.
Under the NEP, a number of taxes were introduced, but when the NEP disappeared, so did the taxes. This was the case until 1992 (except for the bachelor tax).
In 1991, in December, a law on taxes was adopted. And from January 1, 1992, the tax system in Russia was revived again. There were 43 taxes, the people were not accustomed to pay, the methods of payment were complex, so the tax authorities were punitive.
In 1994, when the reform of the tax system began and decentralization of power appeared, independence was given to the regions. The regions were also given the right to take tax initiatives. A lot of controversial taxes were introduced, and in 1996 the initiative in the regions ceased. Now it was possible to introduce only taxes in accordance with the tax code.
Adam Smith also had a hand in the science of taxes.
The first definition of taxes was given in the laws on the tax system, and then in the tax code.
Now tax- this is a mandatory, individually-gratuitous payment levied from legal entities. and physical persons in cash, in the order of alienation belonging to them on the right of ownership of the economic management of the operational management of funds, in order to finance the tasks and functions of the state.
Signs of taxes:
1. Mandatory - taxes are only those payments that are established by law. If the tax is not paid, penalties, penalties, etc. will be applied.
2. Individual gratuitousness - the state does not personally guarantee to each taxpayer the provision of any services for the payment of taxes.
3. Use for the benefit of the entire state.
4. Charged in cash.
5. Individuality - no one can pay tax for someone else (except incapacitated and minors).
6. They are the main source of income for the budgets of the Russian Federation.
Collection is a legal payment. and physical persons for the possession of a special right or for the implementation of a certain type of activity (license fees).
Duty is a legal payment. and physical persons for the implementation in their favor by state bodies. authorities of legally significant actions (registration - for the registration of inventions, customs, state - only it is regulated by the tax code).
The function of taxes is the manifestation of its essence into action; way of expressing its properties. The function shows how the public purpose of the tax is implemented as a tool for cost distribution and redistribution of income.
1. Fiscal - is to provide the state and municipalities with financial resources, by withdrawing part of the income of individuals and legal entities. The instrument is taxes, and the revenues withdrawn with their help are used to finance state tasks and functions (defense, state orders, etc.).
2. Distribution - means that through taxes, the state concentrates financial resources in the budget, which are subsequently redistributed between sectors of the economy, enterprises and population groups.
3. Regulatory - manifests itself in the differentiation of taxation conditions and the impact with their help on economic processes (on the investment process, on creating favorable competitive conditions, on social policy).
4. Control (controversial - there is no consensus among scientists) - assumes that using taxes as a tool, the state controls the proportions of economic and social development, as well as the timeliness and completeness of revenues to budgets and compares their amount with the need for financial resources.
Types of taxes:
1. By levels of the tax system / depending on the authorities imposing taxes:
a. Federal - taxes established by the tax code (i.e., federal legislation) and levied throughout the territory of the Russian Federation. They are the most. These include excise taxes, value added tax, income tax, water tax etc. Neither the regions nor the municipality can change these taxes.
b. Regional - these are taxes established by the tax code (transport, tax on property of organizations, tax on gambling). For these taxes, the tax code defines the main tax elements: payers, tax base, rates, benefits, approximate terms of payment. Regional authorities have been given the right to impose or not to introduce these taxes on the territories under their jurisdiction, as well as to specify the rates of these taxes, supplement benefits, establish payment terms and forms of tax reporting.
c. Local - the same as regional, only at the local level. Their exhaustive list is given in the tax code. There are 2 such taxes: personal property tax and land tax.
2. By appointment:
a. General - which go to the budget and are spent for any purpose by the state (most taxes).
b. Target - the purpose of using such taxes is determined when they are introduced. Now they are not.
3. By way of collection:
a. Direct - levied directly on the income or property of the taxpayer (tax on profits of the organization, on income of individuals, on property)
b. Indirect - taxes included in the price of goods, tariff or service price. The payer is the last person who purchased the goods or services (VAT, excises).
i. universal - all goods and services are subject to it (VAT).
ii. Individual - they are subject to certain types of goods (excise taxes).
4. By the order of transfer to the budget and the order of use:
a. Own - these are taxes that are assigned to the budget of a certain level on an ongoing basis (the property tax of the organization and the transport tax for the regional budget are their own, and for the federation they are all their own).
b. Regulatory - taxes, which are distributed in certain proportions between the budgets of different levels for the purpose of financial / budgetary regulation. Distribution proportions are established by the budget code (50% of excises on alcohol go to the federal budget, 30% to the regional and 20% to the local).
5. By collection method:
a. Proportional - these are taxes in which the rate does not change when the tax base changes, only the amount of tax changes (tax on personal income).
b. Progressive - taxes in which the rate increases with the growth of the tax base (tax on property of individuals).
c. Regressive - taxes whose rate decreases with the growth of the tax base (they do not exist now).
The tax system is a set of essential conditions of taxation established in a particular state, in a certain period of time.
These essential terms of taxation include:
● Tax legislation that determines the procedure for paying taxes.
● List of taxes applicable in a particular state.
● Tax authorities that control the timeliness and completeness of tax payments.
● A set of sanctions for violation of tax laws.
● The main elements of taxes that ensure the timeliness and completeness of their payments.
Principles of the tax system in the Russian Federation:
● Single taxation principle.
● The principle of justice. Means that the conditions of taxation should take into account the ability of taxpayers to pay taxes. That is, for low-income categories of the population, for organizations or industries that are important for the economy of the state, preferential terms of taxation can be established. But according to the legislation, it is forbidden to establish benefits for specific individuals and enterprises of taxpayers.
● Convenience of tax payment. It means that the conditions and terms of paying taxes must be known to the taxpayer in advance, and the payment procedure must be simple and understandable.
● Non-discriminatory. Means that the taxation conditions are the same for all taxpayers, regardless of nationality, race, gender, source of capital, etc.
● All unremovable doubts, contradictions, ambiguities of legislative acts on taxes and fees are interpreted in favor of the taxpayer.
● The principle of obligation.
Legislatively established characteristics of the tax, allowing it to be calculated and paid to the budget, are called elements of taxes or elements of taxation.
A tax is considered established if the following mandatory elements are defined by the tax code:
● Subject (taxpayer) - these are organizations, entrepreneurs, individuals who, in accordance with the law, are obliged to pay taxes. Tax agents- these are organizations and entrepreneurs who, in accordance with the tax code (TC), calculate and transfer to the budget certain types of taxes for individuals (for example, employers' organizations, banks, etc.).
● An object is something that is taxed. The objects of taxation include:
○ Sale of goods.
○ Property.
○ Profit.
○ Consumption.
○ Other circumstances that have cost, quantitative, physical characteristics, the presence of which the taxpayer has an obligation to pay taxes.
● The tax base is a cost, physical or other characteristic of the object of taxation. A taxation unit is a physical, cost or other quantitative unit in which the tax base is expressed (in the transport tax, an object is vehicle, and the tax base is the power expressed in horsepower; for income tax, the tax base is the amount of income expressed in rubles).
● The tax rate is the amount of tax charge per unit of measure of the tax base.
● A tax period is a calendar year or other period, in relation to individual taxes, after which the tax base is determined and the amount of tax payable to the budget is calculated. A tax period may consist of one or more reporting periods, following which advance payments are made.
● Calculation procedure - for each type of tax is established by the tax code and depends on the category of taxpayer, tax base, tax rate, tax incentives and duration of the tax period.
● Tax payment deadlines - set for each tax. They are determined by the calendar date or the expiration of a period of time (year, quarter, month, day) as well as an indication of an event that must occur or occur, or an indication of an action that must be performed.
● Tax payment procedure - payment is made in one lump sum of the entire amount of tax, or in installments (if provided for by the tax code) (advance payments), and payment must be made on time. It can be made both in cash and in non-cash form.
Optional items include:
● Tax incentives are those granted to individual taxpayers ( certain categories) advantages over other taxpayers. They include the possibility of not paying the tax, paying it in a smaller amount, or postponing the payment deadline to a later date.
○ Tax deduction- this is a decrease in the tax base for certain types of expenses made by the taxpayer.
○ A tax credit is a reduction in the tax base by the amount of its individual elements.
○ Postponement - postponing the payment date to a later date. Provided for a period of 1 to 6 months. Is paid.
○ Installment - provided for up to 1 year and is also paid.
○ Investment tax credit. For a period of up to 5 years, enterprises do not pay any of the taxes. After that, you have to pay current tax payments and pay the amount of the investment tax credit (with interest).
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Introduction
It is obvious that any state needs funds of funds to perform its functions. It is also obvious that the source of these financial resources can only be funds that the government collects from its "subjects" in the form of individuals and legal entities. Therefore, taxes are the most important link in the financial policy of the state in modern conditions. How many centuries the state exists, so many taxes exist and the same economic theory looking for principles of optimal taxation.
To date, there are two real principles (concepts) of taxation:
First, individuals and legal entities must pay taxes in proportion to the benefits they received from the state. It is logical that those who have benefited greatly from the goods and services offered by the government should pay the taxes necessary to finance the production of these goods and services. Some part of the public goods is financed mainly on the basis of this principle. For example, taxes on gasoline are usually intended to finance both the construction and repair of highways. Thus, those who use good roads pay the cost of maintaining and repairing these roads.
But the universal application of this principle is associated with certain difficulties. For example, in this case it is impossible to determine what personal benefit, in what amount, etc. each taxpayer receives from state spending on national defense, health care, and education. Even in the seemingly measurable case of road financing, we find that it is very difficult to assess these benefits. Individual car owners do not benefit equally from good quality roads. And those who don't have a car also benefit. Entrepreneurs certainly benefit greatly from the expansion of the market due to the appearance of good roads. In addition, following this principle, it would be necessary to tax, for example, only the poor, the unemployed, to finance the benefits they receive.
The second principle assumes the dependence of the tax on the amount of income received, i.e. individuals and legal entities with higher incomes pay higher taxes and vice versa.
The rationality of this principle lies in the fact that there is naturally a difference between a tax that is levied on the consumption of luxury goods, and a tax that is withheld, even to a small extent, from the expenditure on basic necessities. Take monthly for 5000 rubles. from a person receiving 50 thousand rubles. income does not mean depriving him of his source of livelihood and certain comforts of life. And is it possible to compare this effect with when they take 50 rubles. a person with an income of 500 rubles. The sacrifice of the latter is not only greater, but is generally incommensurable with the sacrifice of the former. The fact is that we, consumers, always act rationally, i.e. first of all, we spend our income on essential goods and services, then on less necessary goods, and so on.
This principle seems fair and rational, but the problem is that there is no strict scientific approach in measuring someone's ability to pay taxes. The tax policy of the government is built in accordance with the social and economic essence of the state, depending on the views of the ruling political party, the requirements of the moment and the government's need for income.
Modern tax systems use both principles of taxation, depending on economic and social expediency.
In conditions market economy any state widely uses tax policy as a certain regulator of the impact on negative market phenomena.
Taxes, like the entire tax system, are a powerful tool for managing the economy in a market environment.
The application of taxes is one of economic methods management and ensuring the relationship of national interests with the commercial interests of entrepreneurs, enterprises, regardless of departmental subordination, forms of ownership and organizational and legal form of the enterprise.
With the help of taxes, the relationship between entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations is determined.
Regulated through taxes foreign economic activity, including attraction of foreign investments, self-supporting income and profit of the enterprise are formed.
The tax system in the Russian Federation was practically created in 1991, when a package of bills on the tax system was adopted in December of this year.
Among them: "On the Fundamentals of the Tax System in the Russian Federation", "On the Profit Tax of Enterprises and Organizations", "On the Value Added Tax" and others.
Chapter 1. Theoretical Foundations of Taxation
1.1 Essence and functions of taxes
Taxes are one of the most difficult to understand economic categories Therefore, despite the fact that there are many definitions of tax in domestic and foreign literature, at the present stage of development of economic thought, the question of the definition of this concept, which fully reflects the features, functions and role of taxes, remains relevant and debatable.
Taxes have existed since the emergence of the first states, but the theory of taxes began to develop only at the end of the 15th century, after the transition from a natural economy to a monetary system, the discovery of America and the sea route to the East Indies, and the general flourishing of foreign and domestic trade. Since that moment, the role of the tax as an instrument of public administration has constantly increased, which contributed to the development of views on the essence of the tax, its concept and functions.
The totality of taxes, fees, duties and other payments collected in the prescribed manner is the tax system.
Consumption has a specific impact on indirect taxes, which traditionally include excise, customs duties, value added tax and sales tax.
Influencing the elements of the tax, the distribution of revenues from direct and indirect taxes, the state regulates the economy.
The state exerts its regulatory influence on economic processes by creating a legal environment that determines the conditions for the functioning of economic entities.
The most important element of this environment are taxes.
Considering that "taxation as a social institution expresses the relationship between the individual and the state regarding the redistribution of material goods from the private sector to the public sector for the purposes of financing the activities of the state," the author considers it necessary to elaborate on the definition of the concept of "tax".
With the development of productive forces and the change of socio-political formations, the state has passed a significant evolutionary path, and along with it, the tasks that the state solved with the help of taxes developed and changed. For this reason, at various stages of historical, political and economic development Society in the theory of taxes and law, there were various definitions of tax.
It can be noted that each historical period is characterized by "its own" definition of the concept of "tax", economists defined tax as a payment, and as a contribution, and as a collection, and as a fee, and as a payment, taxes were allocated different signs, functions, role, which indicates differences in understanding the essence of taxes.
And at present, the question of the definition of the concept of "tax" has not lost its relevance. As emphasized in the work of V.V. Kurochkina and N.I. Osetrova, "tax behavior and social consequences, due to the operation of the social mechanism in the field of finance, in particular taxation, largely depend on the definition of the concept of tax in the legislative act.
The definition of tax, legally fixed today, is presented in part one of Article 8 of the Tax Code of the Russian Federation: "a tax is understood as a mandatory, individually non-reimbursable payment levied from organizations and legal entities in the form of alienation of funds belonging to them on the basis of ownership, economic management or operational management of funds for the purpose of financial support for the activities of the state and (or) municipalities.
The author agrees with V.V. Kurochkin and N.I. Osetrova that the definition of tax given in the Tax Code should be clarified both in order to correctly apply the legislation on taxes and fees, and in order to form and improve the tax culture of Russian citizens, which has not yet reached the level that exists in countries with established market economies.
Note that the official definition of the tax is quite capacious, it indicates the signs of payment, tax payers, the form of existence of the tax, the purpose of tax collection.
Despite this, it is subject to justified criticism by such leading domestic experts in the field of taxation as D.G. Chernik, V.G. Panskov, S.D. Shatalov et al. The main remarks on the definition of tax are the absence in the definition of indications of the nature of the obligation to pay the tax, an insufficiently precise indication of the purpose of collection. In addition, fines fall under this definition of tax. Critics also note that the provision on the collection of tax in the form of alienation of property contradicts both paragraph 3 of Art. 35 of the Constitution of the Russian Federation, and decisions of the Constitutional Court of the Russian Federation on this issue.
In addition, according to the author, one should not single out "individual gratuitousness" as a sign of tax. As V.V. Kurochkin and N.I. Osetrov, we can only talk about "individual non-equivalence or general gratuitousness when paying a tax, understood as satisfaction by all members of society of needs that are indivisible, that is, objectively cannot be the result of voluntary monetary-exchange relations. It should be borne in mind, that certain types of state activities carried out at the expense of taxes can also bring direct benefits to certain categories of payers (free education, health care etc.). Thus, taxes, being non-equivalent payments, are reimbursable in both public and individual aspects.
V.V. Kurochkin and N.I. Osetrova, taking into account the knowledge of taxes achieved by financial science and the above criticisms, offer the following definition of the concept of "tax". This is a statutory mandatory contribution made by organizations and individuals to the state budget.
The author agrees that the proposed definition takes into account a number of remarks. However, S.D. Shatalov, in addition to the above remarks, notes that such concepts as "the activities of the state and (or) municipalities" and " financial support"This activity in the official definition of the tax seems to be insufficiently correct. The author not only supports this opinion, but also considers this remark to be the main one in modern conditions.
The historical-materialistic concept includes two approaches. According to the first approach, the state arises as an instrument of suppression by the ruling class of other classes. The second approach is that as a result of the complication of society itself, its production and distribution spheres, its "common affairs", the need arose to improve management, and the state arose as a superstructure over society, designed to regulate the processes taking place in it and ensure its integration, and public administration became a division of labour.
To fulfill the tasks facing it, the state used the administrative and coercive apparatus separated from society and maintained this apparatus at the expense of taxes collected from the population. Therefore, it is no coincidence that the phrase "Taxes are the price of a civilized society" is carved on the facade of the building of one of the central US tax institutions in Washington.
Thus, taxes began to represent society's payment for order or for maintaining it in a favorable condition for the ruling class.
Taking into account the generalization of the definitions of tax existing in the theories of taxes and law, the author proposes the following, modified and supplemented, edition of the definition of the concept of "tax". A tax is a statutory mandatory contribution made by organizations and individuals to the state budget for the production of public goods and financing the activities of state authorities to ensure the welfare of society, protect the political and economic sovereignty of the country.
As you can see, the main difference between this interpretation of the essence of the tax and the official one is that taxes are not an individually gratuitous payment in favor of the state, but a payment for the provision of public goods and the protection of the country's sovereignty. In other words, the proposed version assumes the responsibility and accountability of public authorities to society, since society does not exist for the state, but the state exists for the good of society.
With the development of society and the economy, the concept of "tax" will evolve, reflecting the main points of this process.
Taxes are classified according to various criteria: the method of collection, the level of management, the target orientation, etc. One of the possible options for tax classification is given in Table. one.
From the point of view of tax collection practice, taxes are a complex system of relations that includes a number of interacting elements, which include: subject, subject and object of taxation, tax scale, taxation unit, tax base, tax rate, tax benefits and some others.
Highest value from positions state regulation economies have elements of tax such as a tax credit, a tax base, and a tax rate.
An important means of implementing state policy in the field of income regulation is the tax rate. It determines the percentage of the tax base or part of it, the monetary value of which is the amount of the tax. By changing it, the state can, without changing the entire array of tax legislation, but only by adjusting the established rates, carry out tax regulation. A significant effect is achieved through the differentiation of tax rates for certain categories of taxpayers, in certain regions, for certain industries and enterprises. As the author notes, the tax rate ensures the mobility of financial legislation, allows the state to quickly and effectively change priorities in the income regulation policy.
tax duty collection payment
Table 1 Classification of taxes
In addition, taxes are the most important pricing factor that determines the volume of consumption and, thus, affects all reproduction processes and the competitiveness of goods. The price of consumer goods is determined by the methods of production, the prices of resources, the necessary reasonable rate of return and the magnitude of tax rates, since both direct and indirect taxes are passed on to the final consumer in the end, being included in full in the price of the goods. Thus, the state, by changing tax rates, regulates the economy, influencing consumption volumes.
Thanks to tax rates, the centralized unified tax system is quite flexible, which is ensured by systematic adjustment of tax rates and bringing tax policy in line with the current economic situation.
In addition to the tax rate, one of the most effective means of regulating the economy is tax incentives. This is due to the fact that every individual and legal entity that meets the established requirements can be granted full or partial exemption from taxation.
Despite the fact that tax incentives stimulate the development of certain sectors of the economy, individual regions, types of entrepreneurial activity, the author, in general, has a negative attitude towards the use of this tax element in regulating the economy, since the use of incentives complicates legislation and, consequently, control over the activities of economic entities which inevitably leads to abuse by the latter.
Along with the tax rate and tax benefits, the tax base plays an important role in state regulation of the economy. The formation of the tax base depends on the increase or decrease in tax liabilities of various categories of taxpayers. This creates additional incentives or, conversely, restrictions for the expansion of production and investment projects and the corresponding growth (decrease) in economic development.
The main function of taxes is the fiscal function. The fiscal function means the formation of revenues through the accumulation in the budget and extra-budgetary funds of funds to finance state programs, the maintenance of the state apparatus, the army, law enforcement agencies and other state institutions, economic needs, support foreign policy, security, payments on public debt.
In addition to fiscal, some economists distinguish three more functions of taxes: social, regulatory and control.
The social function is implemented through unequal taxation of different amounts of income. With the help of this function, incomes are redistributed between different categories of the population. Examples of the implementation of the social (distributive) function are: a progressive scale of taxation of profits and personal income, tax rebates, excises on luxury goods.
The regulatory function is aimed at solving strategic state tasks through tax mechanisms. In particular, the state subsidizes the vital for it and society, although unprofitable, areas of industry and agriculture, stimulates the development of priority sectors of the economy and the flow of capital into them from less priority sectors. This function assumes the impact of taxes on the investment process, the decline or growth of production, as well as its structure. The essence of the regulatory function is that taxes are levied on resources allocated for consumption, and resources allocated for accumulation production assets are exempt from taxation.
The control function of taxes allows the state to monitor the timeliness and completeness of revenues to the budget tax payments, compare their size with the need for financial resources and, ultimately, determine the need to reform the tax system and budget policy.
Note that some economists do not consider the functions of taxes listed above (social, regulatory and control) directly as "functions" and use the concepts of "properties of taxes" or "the role of taxes in the economy" to refer to these phenomena. The author is indifferent to this controversy and considers this issue purely academic.
1.2 Basic principles of taxation
In modern conditions, a properly organized tax system should meet the following basic principles:
* tax legislation should be stable;
* the relationship between taxpayers and the state must be of a legal nature;
* the severity of the tax burden should be evenly distributed between the categories of taxpayers and within these categories;
* the taxes levied must be commensurate with the income of taxpayers;
* methods and time of tax collection should be convenient for the taxpayer;
* there is equality of taxpayers before the law (principle of non-discrimination);
* the cost of collecting taxes should be minimal;
* neutrality of taxation in relation to the forms and methods of economic activity;
* availability and openness of information on taxation;
* observance of tax secrecy.
Let us briefly consider the content of these basic principles.
Under the stability of tax legislation is understood the immutability of the norms and rules governing the sphere of tax relations. In accordance with this principle, changes in tax legislation should not be made during the financial year, and the rules that give benefits and preferences should not be changed (cancelled) before the date originally set by the legislator. Equally important is the stability of tax legislation over a number of years, i.е. reforms and changes of a significant nature cannot be carried out every year. All major investors in the world consider the instability of tax legislation as a basis for classifying a country (or territory) as a zone unfavorable for investment and entrepreneurship.
Revision of tax legislation in all developed countries ah carried out. In accordance with the current procedures for the approval of laws. In most countries, it is impossible to change the norms of tax law not only in the current financial year, but also in the coming year. In all countries, there are rules, according to which there must be a long period between the moment of adoption of any tax changes and the moment they come into force.
The legal nature of the relationship between the state and taxpayers can exist only in countries where it is impossible to issue legal acts in the field of taxation by individual state institutions. In a legal state, all relations between taxpayers and the state can be regulated only by laws.
The government has the right only to propose any changes, but these changes can take the force of law only after they have been approved by the highest legislative body. The principle of legal relationships also implies the mutual responsibility of the parties in the field of tax law. Violations of the principle of the legal nature of the relationship between taxpayers and the state are expressed in the tax arbitrariness of the authorities and can be manifested both at the level of acts of the central executive authorities, and at the level of law-making of local governments.
The principle of distribution of the tax burden is not rigid in the construction of the tax system, but its non-compliance or frequent gross violations lead to such a serious consequence as massive tax evasion. To achieve equality, justice and scientific validity in the distribution of the tax burden has not been and is not possible for any state in the world. Probably no one will ever create a tax system that would be suitable for all taxpayers and perceived as fair by all citizens of the country. But the legislator of any country should strive to prevent significant unevenness in the distribution of the severity of the tax burden among different categories of taxpayers differing in social composition, occupation, place of residence, etc., and also to prevent different levels of taxation of persons with approximately equal income. Proportionality of taxed incomes of different categories of the population should not be a mandatory goal of the legislator, however, significant disproportions are undesirable.
The grossest violation of the principle of uniform distribution of the severity of the tax burden is tax evasion. The spread of mass tax evasion indicates the lack of state control over the sphere of taxation.
The principle of proportionality of the taxes levied with the income of taxpayers is not only that after paying the tax, the taxpayer must have funds sufficient for normal life and expansion of economic activity, but also that in certain periods, namely during the period of making tax payments, the latter should not exceed the level of current receipts. Otherwise, there is a possibility of massive bankruptcies due to the tax factor.
Compliance with the principle of creating maximum convenience for taxpayers is an important task for the state striving for economic growth. The convenience of the taxpayer is not only the establishment of deadlines for making tax payments, the possibility of obtaining deferrals and installments, but also the clarity of the norms and rules of tax legislation. Accessibility of the norms and rules of tax legislation for all categories of taxpayers is the goal of legislators in all countries of the world. However, this goal cannot be considered achieved in any country. The minimum requirements in this area are as follows:
Each term used must have its sole legal meaning;
The number of legislative acts issued should not be excessive;
Legislative acts and the norms contained in them must not contradict each other;
The texts of laws should be understandable to a person with an average level of education for a given country;
When changing any of the rules in legislative acts published in previous years, their new modified text should be published.
One of the most important principles for building tax systems is the principle of equality of taxpayers before the law. About this principle, we can say that it is steadily observed in the vast majority of developed countries and is almost always violated in poor countries. The equality of taxpayers is understood as their common and equal rights and responsibilities in the field of taxation. No one should be given rights or responsibilities that could not be extended to others. Violation of the principle of equality of the taxpayer before the law is manifested in tax discrimination, which can be expressed by gender, race, nationality, class, age or other characteristics.
The most blatant manifestations of tax discrimination include individual tax benefits, i.e. any benefits granted not to a category of taxpayers, but to a certain person or certain persons. Prohibitions on the provision of individual benefits are contained in the legislation of the vast majority of countries.
The principle of minimizing the costs of tax collection and enforcement, otherwise known as the principle of profitability of tax activities, is a reasonable expression of the aspirations of taxpayers that not the weight of tax revenues be used for tax collection. A similar situation often arose in history in the field of taxation of certain types of real estate where the state's expenses for the development and completion of documentation, measurements, shortfalls, aerial photography, recalculations, combined with numerous benefits for a wide range of categories of taxpayers, led to the fact that the amount of tax revenues was less than the costs incurred. Traditionally, the system of personal income taxation has been characterized by high costs, especially in the context of relatively low incomes of the middle class. As a rule, all newly introduced taxes are associated with high costs, as well as significant changes that require the replacement of old reporting forms.
The principle of neutrality of taxation in relation to the forms and methods of economic activity does not contradict the regulatory function of taxes. The terms of taxation affect decision-making in the economy, along with such factors as the cost of raw materials, labor costs, interest rates, inflation rates.
It is justified to use taxes to stimulate capital inflows into advanced industries, create favorable conditions for national producers of goods and services, to curb overpopulation in capitals or super-large cities, to reduce consumption industrial enterprises energy and natural resources. Taxes can be an effective means of preventing the transfer of harmful industries and the influx of low-quality goods into the territory of the country. At the same time, taxes should not affect the forms of entrepreneurial activity and the behavior of citizens in cases where there is no point in such an influence. Acquisition of equipment, raw materials, foreign exchange, attraction of loans, the creation of new enterprises, divisions, branches, the establishment of various kinds of associations, associations and funds of the enterprise should be carried out on the basis of the goals and objectives of increasing efficiency, and not depending on the conditions of taxation, features or specific requirements of tax legislation.
The lack of neutrality of taxation in relation to forms of economic activity can be said in cases where the conditions for taxation of individual, family enterprises and joint-stock companies differ significantly. When creating an enterprise, the main attention should be paid to the distribution of capital participation, linking mutual obligations, taking into account the specifics of the industry and the conditions for distributing income, and not calculating how much taxes will have to be paid when choosing THAT or another variant of the organizational form of the enterprise.
Evidence of a gross violation of the principle of tax neutrality with regard to the forms and methods of economic activity is the rapid expansion (often in absurd quantities) of banks, stock exchanges, insurance companies, innovative firms, enterprises with a high proportion of disabled people and pensioners, "enterprises with foreign investment", i.e. such enterprises for which different from the general conditions of taxation are established (methods for determining the tax base, specific benefits, special procedures for paying taxes).
The main consequences of violation of the principle of tax neutrality in relation to the forms and methods of economic activity include; distortion of data and materials of state statistics, a large number of "paper enterprises", a sharp increase in the share of imaginary transactions. Receiving insignificant amounts from the registration of new legal entities, the state loses huge tax revenues, as well as the ability to effectively regulate business activities in the country.
The principle of accessibility and openness of information on taxation, as well as information on the spending of taxpayers' funds, can also be attributed to the main principles of building a civilized tax system. Openness and availability of information on all taxation issues is the most stringent principle.
Basic principles of taxation in the Russian Federation.
At present, the principles of taxation in the Russian Federation have a constitutional basis, which is expressed in the Tax Code of the Russian Federation in the following way: "Each person must legally pay established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax, based on the principle of fairness, is taken into account.
Without going into details of the classifications of taxation principles proposed by various authors, we note that all the principles of taxation can be classified into two groups: the basic principles of taxation and special principles of taxation. The basic principles of taxation include principles that directly follow from the Constitution of the Russian Federation and act as the main guarantees for the implementation of the basic principles of the social, state and national structure. These principles, by their nature and origin, are the main ones in terms of their significance for the legal system and their relation to the Constitution of the Russian Federation. At the same time, the principles belonging to the group of core principles are essential for the tax system as a whole or for several of its elements. Other principles (special or “second level” principles) do not follow directly from the Constitution, although they are adopted in accordance with it. They cannot contradict the basic principles, since they fix the constitutional foundations of taxation. The principles of the "second level", as a rule, underlie the legal regulation of specific elements of the tax system, developing the provisions of the basic principles. Some authors replace the term "basic principles" with the term " general principles"An analysis of the acts of the Constitutional Court of the Russian Federation indicates that in the practice of constitutional justice the term "general principles" is often used as a synonym for "basic principles". It is unlikely that such a position can be recognized as correct. The difference between "basic" and "general" principles taxation is clearly manifested in the difference in the competence of the Russian Federation and its subjects in relation to "basic" and "general" principles.The establishment of general principles of taxation and fees by virtue of paragraph "and" part 1 of article 72 of the Constitution of the Russian Federation belongs to the joint jurisdiction of the Federation and its subjects At the same time, the Constitutional Court of the Russian Federation in Decree No. 5-P dated March 21, 1997 indicated that "in the absence of the Federal Law on the General Principles of Taxation and Fees, the recognition of the right of the constituent entities of the Russian Federation to exercise advanced legal regulation on subjects of joint jurisdiction would not give them automatically the authority to resolve in full the issues relating to these principles in the part that is of universal significance as for the legislator in the subjects of the Russian Federation, and for the federal legislator". In turn, the Constitution of the Russian Federation in paragraph "a" of Article 71 determines that the adoption and amendment of the Constitution of the Russian Federation and federal laws, as well as control over their application, are within the competence of the Russian Federation. Based on this, the Constitutional Court of the Russian Federation determined that the basic principles of taxation, that is, the principles of taxation in the part directly determined by the Constitution of the Russian Federation and having universal significance for both federal and regional legislators, are within the jurisdiction of the Russian Federation.
Being an expression of constitutional norms, the basic principles of taxation are subject to application regardless of whether they are enshrined in federal law or not. Legislative consolidation of these principles only properly ensures the implementation of these principles, formalizing them. The nature of the basic principles is of a "supra-legal" character. This is due to the fact that the basic principles of taxation serve to embody and protect the foundations of the constitutional order, the fundamental rights and freedoms of man and citizen, and the foundations of the federal structure. The basic principles of taxation direct and bind the legislature, having a "reference" value for it. Therefore, fixing these principles in federal law is a kind of statement of them, and not an establishment of legislative will.
In the bulk, with insufficient legislative regulation of the basic principles of taxation, their formulation and disclosure of the regulatory content is carried out by the Constitutional Court of the Russian Federation. At the same time, the legal positions of the Constitutional Court of the Russian Federation, which formulate the basic principles of taxation, are binding on all public authorities on the territory of the Russian Federation. It is with observance of the legal positions of the Constitutional Court of the Russian Federation that the legislative work of federal, regional and municipal representative bodies, rule-making work and law enforcement activities of executive authorities, and the administration of justice should be built. judiciary. The spirit of the Russian Constitution finds expression in the basic principles of taxation. Therefore, each norm of tax legislation should be based on the foundation of the basic principles and comply with them. The interpretation of the norms of tax legislation should also be carried out taking into account the basic principles of taxation. Thus, the interpolation of constitutional norms into the current tax legislation should be achieved, and, consequently, the implementation of the principle of constitutionality.
The new tax system of Russia is formed on the following basic economic principles (Article 3 of the Tax Code of the Russian Federation):
1. The principle of universality of taxation: each person must pay legally established taxes and fees. This principle is proclaimed by the Constitution of the Russian Federation (Article 57).
2. The principle of equality of taxation:
Taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria;
It is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital.
3. The principle of solvency: when establishing taxes, the actual ability of the taxpayer to pay tax, that is, the amount of taxes levied, is taken into account. should be determined depending on the amount of income of the payer.
4. The principle of protecting the economic interests of the Russian Federation in foreign trade: it is allowed to establish special types duties (for example, protective duties - special, anti-dumping, countervailing) or differentiated rates of import customs duties depending on the country of origin of the goods in accordance with the Tax Code and the Customs legislation of the Russian Federation.
5. The principle of existence of an economic basis for the collection of taxes and fees: taxes and fees cannot be arbitrary, they should be levied only if an economically justified tax base is established.
6. The principle of the unity of the economic space of Russia: it is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation and, in particular, directly or indirectly limit the free movement of goods (works, services) or financial resources within the territory of the Russian Federation, or otherwise restrict or create obstacles economic activities of individuals and organizations not prohibited by law.
7. The principle of federalism and legality in establishing and changing taxes: federal taxes and fees are established, changed or canceled by the Tax Code. Taxes and fees of the constituent entities of the Russian Federation, local taxes and fees are established, changed or canceled, respectively, by the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government in accordance with the Tax Code. No one can be obligated to pay taxes and fees, as well as other contributions and payments that are not provided for by the Tax Code or established in a manner other than that specified by the Code.
8. The principle of the presumption of the rightness of the taxpayer: when establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees must be formed in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay. All unremovable doubts, contradictions and ambiguities of legislative acts on taxes and fees are interpreted in favor of the taxpayer.
Implementation of the principles of taxation in modern conditions in the Russian Federation.
The principles of taxation in practice are implemented through the methods of taxation. This term refers to the establishment of a relationship between the value of the tax rate and the size of the tax base. Four methods are currently known: equal, proportional, progressive and regressive.
The method of equal taxation is that all taxpayers pay the same amount of tax, regardless of their income or property. This method is characterized by the simplicity of calculating and levying the tax, but it is considered "unfair", since for poor payers such a tax burden is extremely heavy, and for people with high incomes it is insignificant. Equal taxation was widespread in medieval Europe, but after the transition to the capitalist way of managing, it is used less and less. In the Russian Federation, this method is used when constructing some local taxes, for example, in cases where the tax rate was determined in multiples of the established minimum size wages.
The method of proportional taxation provides for the same tax rate for all payers, but at the same time, the amounts deducted to the budget will be different due to the fact that their amount depends on the size of the tax base. This scheme can be recognized as more fair, because. within its framework, the solvency of the obligated person is taken into account, however, in this case, the tax burden is weakened as the income of the payer grows. At present, the majority of taxes (profit tax, value added tax, personal income tax, etc.) are built according to the proportional method.
The essence of the method progressive taxation consists in the fact that the tax rate increases simultaneously with an increase in income or property value, i.e. payers pay taxes at different rates. In the world financial practice Three forms of progression are used: simple bitwise, relative bitwise and complex.
With a simple bitwise progression, income is divided into digits. For each of them, the minimum and maximum amount of income ("fork") and a fixed amount of the tax salary are indicated. With this method, within one category, the size of the tax amount coincides with the tax rate and does not depend on the amount of income. hallmark such a progression is a sharp jump in the amount of tax when moving from one level to another, and within the discharge the principle of justice is violated.
The relative bitwise progression also provides for the division of income into categories, each category is assigned interest rate tax that applies to the entire tax base.
With this form of progression, the proportionality of taxation is preserved within the category, however, when moving to the next category, as well as with a simple progression, a sharp jump occurs.
In addition, there may be cases when the owner of a high income after paying tax will have less at his disposal than a person with more low income. This injustice is eliminated by the application of a difficult profession.
A complex digit progression is considered to be the most fully satisfying the requirement of justice, especially in relation to the taxation of individuals. With this method, the increased tax rate is not applied to the entire taxable base, but only to that part of it that exceeds the previous category. Elements of the method of complex bitwise progression were applied in the tax system of Russia when establishing a tax on property that passes by way of inheritance or donation.
The method of regressive taxation is that for higher incomes, reduced rates taxation. Explicitly, regressive taxation does not occur today.
Chapter 2. The tax system of the Russian Federation, its characteristics
2.1 The structure of the current tax system of the Russian Federation
Any state has its own tax system, which is an integral part of its functioning and economic development. So, what does the definition of the tax system include?
The tax system of the state is a set of taxes, fees and other payments levied on the territory of the state in the manner prescribed by law, methods and forms of taxation, as well as tax authorities.
The tax system includes:
types of taxes established in the territory of the state,
subjects of tax (taxpayers),
Legislative framework - laws and regulations governing tax relations,
· public authorities, which are responsible for collecting taxes and fees from taxpayers and monitoring the timely and full payment of relevant taxes and fees.
Types of taxes in Russia
According to the current Tax Code, the following types of taxes are currently in force in Russia:
Federal (taxes and fees that are paid at uniform rates and standards throughout Russia),
Regional (taxes regulated by the authorities of the constituent entities of the Russian Federation and obligatory for payment on their territory),
Local (taxes established by the representative authorities of municipalities and obligatory for payment on the territory of municipalities)
Federal taxes include:
value added tax,
· unified social tax,
personal income tax,
excises,
income tax,
water tax,
tax on the extraction of minerals,
fees for the use of objects of biological resources,
state duty.
Regional taxes include:
tax on gambling business,
· transport tax,
the tax on the property of legal entities.
The list of local taxes includes:
personal property tax,
· land tax.
There are also four special tax regimes in the Russian Federation:
simplified taxation system (USN),
· single tax on imputed income (UTII),
single agricultural tax (UST),
· a special tax regime applicable to the implementation of production sharing agreements.
Data special tax regimes, in accordance with applicable law, may provide for the possibility of exemption from certain applicable taxes and fees.
Taxpayers and tax agents
In accordance with the norms of the Tax Code of the Russian Federation, taxpayers are recognized as individuals and organizations on which the law imposes an obligation to pay the relevant taxes and fees.
Tax agents are persons on whom the law imposes obligations for the correct calculation and deduction in full from the taxpayer of the relevant taxes and fees, as well as their transfer to the budget system of Russia.
The legislative framework
On January 1, 1992, in accordance with the tax reform carried out on the territory of the Russian Federation, a new tax system was formed, the general principles of organization of which were defined in federal law"On the fundamentals of the tax system in the Russian Federation", adopted on December 27, 1991.
This regulatory document established a list of taxes, fees, duties and other payments to be transferred to the state budget of Russia. The law also defined the rights, duties and responsibilities of tax authorities and taxpayers. This was only the beginning of the formation of the legislative framework for taxation in Russia.
Later, in the process of establishing the taxation system in Russia, the main document was adopted and put into effect, which defined the basic concepts and regulates tax relations in the country - the Tax Code of the Russian Federation.
Recall that Part I of the new Tax Code of the Russian Federation entered into force on January 1, 1999, and Part II of the Tax Code of the Russian Federation entered into force on January 1, 2000. At the moment, this is the main document designed to regulate the tax system of Russia.
Bodies of state regulation and control in the field of taxation
The main federal executive body of the Russian Federation, which is entrusted with the main functions of supervision and control over compliance with the tax legislation in force in the country, is the Federal tax office Russia (FTS).
The Federal Tax Service is also obliged to monitor the correctness and completeness of the calculation of taxes and other obligatory payments. The timeliness of taxes and fees to be paid to the budgets of the corresponding levels, in cases provided for by the current legislation of the Russian Federation.
The Federal Tax Service is also obliged to monitor the circulation and production of tobacco products, the observance of the currency legislation of Russia within the competence granted by law to the tax authorities.
The Federal Tax Service also operates through its territorial bodies. Carries out interaction in the field of regulation and control of taxation with the rest federal authorities executive authorities, regional executive authorities, municipal authorities, as well as with state off-budget funds, public organizations and other institutions. In general, it can be summarized that the tax system is a form of manifestation of tax relations between the state and the subjects of taxation. The tax system is one of the most effective instruments of the state's economic policy.
The Russian taxation system has changed over time. Due to changes in political, economic and social requirements, the functions of the tax system have also been transformed. At present, taxes have become the main regulator of the entire economy of the state, influencing its structure, proportions, rates of development and general terms and Conditions functioning.
2.2 Analysis of the Russian tax system
Dynamics of taxes in Russia
For a number of years, the largest share in the actual volume of income federal budget make up tax revenues (Table 2.1):
Table 2.1 Structure of federal budget revenues
Tax revenues to the federal budget in 2010 amounted to 2712.1 billion rubles. (103.8% of annual budget allocations). Their share in total amount budget revenues amounted to 79.1% (in 2002-2003 their share in the total amount of revenues was less - 76.9% and 78.5%, respectively).
As can be seen from Table. 2.2 and fig. 2.1, most of the tax revenues of the federal budget in 2010 were provided by receipts of value added tax (39.5% of total tax revenues), customs duties (31.7%), user fees natural resources(16.0%), corporate income tax (7.6%), excises (4.3%).
Rice. 2.1 Structure of tax revenues of the federal budget in 2010
The excess of actual receipts of tax revenues over those planned for 2010 amounted to 99.1 billion rubles. At the same time, the change in macroeconomic indicators in 2010 led to an increase in tax revenues by 56.6 billion rubles, including:
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